EFAG issues explanatory documents alongside ESRS
The European Financial Reporting Advisory Group (EFRAG) recently published the basis for conclusions which accompany the first set of draft European Sustainability Reporting Standards (ESRS), submitted to the European Commission in November 2022.
The basis for conclusions accompanies the ESRS, giving background information on the standards, their development process, the reasoning behind decisions made, and how these standards fit into other initiatives.
You can access the documents here.
